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The Liechtenstein trust is a form of legal entity derived from the Anglo-Saxon law and can be established under foreign law.

A trust comes into being upon its founding and the donation of assets by the grantor (settlor) to the care of the fiduciary (trustee), who in turn administers the assets in its own name but to the benefit of certain or specifiable third parties (beneficiaries) or in favour of a special purpose.

The Liechtenstein trust can be founded under foreign law (e.g. English or American common law), which once declared as applicable then governs the internal arrangements. The possibility to set up a trust in accordance with home-country law is especially interesting for foreign grantors – existing trust provisions can be taken over and tailored as required.